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2023-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 13026468 dpl-frs:Item8 2022-12-01 2023-11-30 13026468 dpl-frs:Item8 2022-11-30 13026468 dpl-frs:Item8 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 13026468 dpl-frs:Item9 2022-12-01 2023-11-30 13026468 dpl-frs:Item9 2022-11-30 13026468 dpl-frs:Item9 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 13026468 dpl-frs:Item10 2022-12-01 2023-11-30 13026468 dpl-frs:Item10 2022-11-30 13026468 dpl-frs:Item10 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 13026468 dpl-frs:Item11 2022-12-01 2023-11-30 13026468 dpl-frs:Item11 2022-11-30 13026468 dpl-frs:Item11 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 13026468 dpl-frs:Item12 2022-12-01 2023-11-30 13026468 dpl-frs:Item12 2022-11-30 13026468 dpl-frs:Item12 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 13026468 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 13026468 1 2022-12-01 2023-11-30 13026468 frs-countries:EnglandWales 2022-12-01 2023-11-30 13026468 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13026468 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13026468 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13026468 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13026468 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 13026468 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 13026468 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 13026468 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frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 13026468 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13026468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13026468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 13026468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13026468 frs-core:FurnitureFittings 2022-11-30 13026468 frs-core:FurnitureFittings 2021-12-01 2022-11-30 13026468 frs-core:FurnitureFittings 2021-11-30 13026468 frs-core:NetGoodwill 2022-11-30 13026468 frs-core:NetGoodwill 2021-12-01 2022-11-30 13026468 frs-core:NetGoodwill 2021-11-30 13026468 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 13026468 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 13026468 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 13026468 frs-core:LandBuildings 2022-11-30 13026468 frs-core:LandBuildings 2021-12-01 2022-11-30 13026468 frs-core:LandBuildings 2021-11-30 13026468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13026468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 13026468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 13026468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 13026468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 13026468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 13026468 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 13026468 frs-core:MoreThanFiveYears 2022-11-30 13026468 frs-core:MotorVehicles 2022-11-30 13026468 frs-core:MotorVehicles 2021-12-01 2022-11-30 13026468 frs-core:MotorVehicles 2021-11-30 13026468 frs-core:OtherResidualIntangibleAssets 2022-11-30 13026468 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 13026468 frs-core:OtherResidualIntangibleAssets 2021-11-30 13026468 frs-core:PlantMachinery 2022-11-30 13026468 frs-core:PlantMachinery 2021-12-01 2022-11-30 13026468 frs-core:PlantMachinery 2021-11-30 13026468 frs-core:Secured 2022-11-30 13026468 frs-core:Unsecured 2022-11-30 13026468 frs-core:WithinOneYear 2021-12-01 2022-11-30 13026468 frs-core:WithinOneYear 2022-11-30 13026468 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 13026468 frs-core:CapitalRedemptionReserve 2021-11-30 13026468 frs-core:CapitalRedemptionReserve 2022-11-30 13026468 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 13026468 frs-core:OtherReservesSubtotal 2021-11-30 13026468 frs-core:OtherReservesSubtotal 2022-11-30 13026468 frs-core:RevaluationReserve 2021-12-01 2022-11-30 13026468 frs-core:RevaluationReserve 2021-11-30 13026468 frs-core:RevaluationReserve 2022-11-30 13026468 frs-core:SharePremium 2021-12-01 2022-11-30 13026468 frs-core:SharePremium 2021-11-30 13026468 frs-core:SharePremium 2022-11-30 13026468 frs-core:ShareCapital 2021-12-01 2022-11-30 13026468 frs-core:ShareCapital 2021-11-30 13026468 frs-core:ShareCapital 2022-11-30 13026468 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 13026468 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 13026468 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13026468 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13026468 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13026468 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 13026468 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 13026468 frs-countries:Europe 2021-12-01 2022-11-30 13026468 frs-countries:NorthAmerica 2021-12-01 2022-11-30 13026468 frs-countries:SouthAmerica 2021-12-01 2022-11-30 13026468 frs-countries:Asia 2021-12-01 2022-11-30 13026468 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 13026468 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 13026468 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 13026468 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13026468 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13026468 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13026468 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13026468 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13026468 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13026468 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 13026468 frs-bus:OrdinaryShareClass1 2021-11-30 13026468 frs-bus:OrdinaryShareClass1 2022-11-30 13026468 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 13026468 frs-bus:OrdinaryShareClass2 2021-11-30 13026468 frs-bus:OrdinaryShareClass2 2022-11-30 13026468 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 13026468 frs-bus:OrdinaryShareClass3 2021-11-30 13026468 frs-bus:OrdinaryShareClass3 2022-11-30 13026468 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 13026468 frs-bus:OrdinaryShareClass4 2021-11-30 13026468 frs-bus:OrdinaryShareClass4 2022-11-30 13026468 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 13026468 frs-bus:OrdinaryShareClass5 2021-11-30 13026468 frs-bus:OrdinaryShareClass5 2022-11-30 13026468 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 13026468 frs-bus:PreferenceShareClass1 2021-11-30 13026468 frs-bus:PreferenceShareClass1 2022-11-30 13026468 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 13026468 frs-bus:PreferenceShareClass2 2021-11-30 13026468 frs-bus:PreferenceShareClass2 2022-11-30 13026468 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 13026468 frs-bus:PreferenceShareClass3 2021-11-30 13026468 frs-bus:PreferenceShareClass3 2022-11-30 13026468 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 13026468 frs-bus:PreferenceShareClass4 2021-11-30 13026468 frs-bus:PreferenceShareClass4 2022-11-30 13026468 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 13026468 frs-bus:PreferenceShareClass5 2021-11-30 13026468 frs-bus:PreferenceShareClass5 2022-11-30 13026468 1 2021-12-01 2022-11-30 13026468 1 2022-11-30 13026468 1 2021-12-01 2022-11-30 13026468 frs-core:LeasedAssets 2021-12-01 2022-11-30 13026468 frs-core:OwnedAssets 2021-12-01 2022-11-30 13026468 frs-core:CurrencyRisk 2021-12-01 2022-11-30 13026468 frs-core:MarketRisk 2021-12-01 2022-11-30 13026468 frs-core:InterestRateRisk 2021-12-01 2022-11-30 13026468 frs-core:DeferredTaxation 2021-12-01 2022-11-30 13026468 frs-core:DeferredTaxation 2021-11-30 13026468 frs-core:DeferredTaxation 2022-11-30 13026468 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 13026468 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13026468 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13026468 frs-core:ProvisionsDeferredTax 2022-11-30 13026468 frs-core:OtherDeferredTax 2022-11-30 13026468 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 13026468 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 13026468 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 13026468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 13026468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 13026468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 13026468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13026468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 13026468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13026468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13026468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 13026468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 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13026468 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 13026468 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13026468 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 13026468 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 13026468 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 13026468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13026468 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13026468 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13026468 frs-core:ListedExchangeTraded 2022-11-30 13026468 frs-core:ListedExchangeTraded 2021-11-30 13026468 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13026468 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 13026468 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2021-12-01 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13026468 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 13026468 dpl-frs:Item8 2021-12-01 2022-11-30 13026468 dpl-frs:Item8 2021-11-30 13026468 dpl-frs:Item8 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13026468 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13026468 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 13026468 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 13026468 dpl-frs:Item9 2021-12-01 2022-11-30 13026468 dpl-frs:Item9 2021-11-30 13026468 dpl-frs:Item9 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 13026468 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13026468 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13026468 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Registered number: 13026468
Severn Vale Home Care Limited
ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13026468
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 102,424 -
Tangible Assets 5 8,060 8,546
110,484 8,546
CURRENT ASSETS
Debtors 41,316 19,901
Cash at bank and in hand 84,880 91,884
126,196 111,785
Creditors: Amounts Falling Due Within One Year (197,058 ) (140,457 )
NET CURRENT ASSETS (LIABILITIES) (70,862 ) (28,672 )
TOTAL ASSETS LESS CURRENT LIABILITIES 39,622 (20,126 )
NET ASSETS/(LIABILITIES) 39,622 (20,126 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 39,522 (20,226 )
SHAREHOLDERS' FUNDS 39,622 (20,126)
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Stuart Callister
Director
20/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Severn Vale Home Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13026468 . The registered office is Suite F2 New Venture House, Weir Lane, Worcester, Worcestershire, WR2 4AY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are in relation to customer and territory acquisitions. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% RB
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2022: 24)
21 24
4. Intangible Assets
Total
£
Cost
As at 1 December 2022 -
Additions 104,160
As at 30 November 2023 104,160
Amortisation
As at 1 December 2022 -
Provided during the period 1,736
As at 30 November 2023 1,736
Net Book Value
As at 30 November 2023 102,424
As at 1 December 2022 -
5. Tangible Assets
Total
£
Cost
As at 1 December 2022 12,450
Additions 1,530
As at 30 November 2023 13,980
Depreciation
As at 1 December 2022 3,904
Provided during the period 2,016
As at 30 November 2023 5,920
Net Book Value
As at 30 November 2023 8,060
As at 1 December 2022 8,546
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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